Fresh FAAC data reviewed by the Cable Index revealed that Imo state VAT contribution tops the National Index on VAT contributions, jumping from N4.38bn to N21.08bn in 2025
This represents a 381.3% increase in VAT contributions, making the Southeastern state the leading state in Nigeria by this measure. Imo state is followed closely by Ondo state, which experienced a 192.4% increase in VAT contributions, jumping from N13.80bn to N40.35bn.
At the third position is Bayelsa state with a 154% increase, surging from N64.66bn to N164.26bn. The full list reflected the VAT contribution positions of all 36 states in the country, based on the percentage change from 2024 to 2025.
Abia, Ebonyi and Enugu Record Double-Digit Increase
The southeastern states of Abia, Ebonyi and Enugu recorded double digit increase in their VAT contributions from 2024 to 2025. Abia state trails Imo state in the southeast region with a 92.9% increase, surging from N8.68bn to N16.74bn.
Enugu and Ebonyi trailed the duo with increases of 45.8% and 39.3%, respectively. Enugu’s 2024 VAT figure stood at N15.39 billion, rising to N22.44 billion in 2025. Ebonyi VAT figures likewise rose from N25.11 billion to N34.98 billion.
Anambra state weighed in last in the region, registering only a 6.4% increase in VAT contribution. Anambra’s 2024 figure stood at N47.53 billion, rising to N44.51 billion in 2025.
Lagos remains the Nigerian state with the highest VAT contribution, with its 2024 figure hitting N2.75trn and rising to N3.45trn in 2025.
Rivers State had the smallest increase in VAT contribution, rising only 0.1% since 2024. Its 2024 VAT contribution figure stood at N832.69bn, rising to only N831.53bn in 2025.
In Nigeria, Value Added Tax (VAT) contributions are pooled nationally, with states contributing based on local consumption. Under current 2026 laws, the 36 states share 50% of the national VAT pool.
Their individual “take-home” is determined by a formula: 50% equality (shared evenly), 30% population, and 20% derivation based on the amount of VAT generated within the state.
Lagos dominates, contributing over 54% of state-level VAT, followed by Rivers and Oyo.
